7. Cider

Budget Resolutions and Economic Situation – in the House of Commons at 12:00 am on 12th April 1976.

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Motion made, and Question, That as from 6th September 1976 there shall be charged on cider imported into or made in the United Kingdom a duty of excise at the rate of £0·22 a gallon.In this resolution "cider" means cider (or perry) of a strength less than 8·7 per cent. of

That as from 10th May 1976 there shall be charged on tobacco products imported into or manufactured in the United Kingdom a duty of excise at the rates shown in the following Table—

1. CigarettesAn amount equal to 20 per cent. of the retail price ascertained in such manner as Parliament may determine
2. Cigars£2·765 per pound
3. Hand-rolling tobacco£2·400 per pound
4. Other smoking tobacco and chewing tobacco£1·550 per pound
and that provision may be made for varying those rates. In the Table above "hand-roiling tobacco" means tobacco—
  1. (a) which is sold or advertised by the importer or manufacturer as suitable for making into cigarettes; or
  2. (b) of which more than 25 per cent. by weight of the tobacco particles have a width of less than 0·6 mm.;
and in this resolution " tobacco products " means any of the products mentioned in that Table which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco but does not include products commonly known as herbal cigarettes or herbal smoking mixtures.— [Mr. Healey.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means Motions), and agreed to.